Mr. Paine holds a masters degree in taxation from Bentley College as well as an undergraduate degree in business administration from Northeastern University. He is a member of the American Institute of Certified Public Accountants, the Massachusetts Society of Certified Public Accountants and the Institute of Business Appraisers. He has served on the Federal Taxation, Estate and Financial Planning and Public Relations Committees (chair) of the Massachusetts Society of Certified Public Accountants.